Tax & Corporate Law Articles by Huzaima & Ikram

Huzaima & Ikram’s articles collect decades of published analysis on Pakistan’s tax and corporate law — income tax, sales tax, FBR reforms, budgets and constitutional questions — by Dr. Ikramul Haq, Huzaima Bukhari and Abdul Rauf Shakoori, including pieces first published in Pakistan’s leading newspapers.

Public Manifesto—III

Road to prosperity Dr. Ikramul Haq A fair and just tax system is at the core of social democracy. Funds contributed by taxpayers should be…

Defying defiance!

Huzaima Bukhari “Dominance. Control. These things the unjust seek most of all. And so it is the duty of the just to defy dominance and…

Public manifesto—II

First reform thyself! Dr. Ikramul Haq It is shocking that only two political parties have filed income tax returns for tax year 2022 out of…

Judicial shenanigans

Dr. Ikramul Haq & Abdul Rauf Shakoori It is better 100 guilty Persons should escape than that one innocent Person should suffer— Benjamin Franklin The…

Public Manifesto—I

Dr. Ikramul Haq 2023 is election year in Pakistan, a time for all political parties to start preparing/finalising/unveiling their manifestos. For true democratic dispensation, which…

Wallowing!

Huzaima Bukhari “Pain is something to master, not to wallow in”—Anaïs Nin “Why me, O’ God?” is one of the most frequently asked questions in…

Road to self-sustainability

Huzaima Bukhari, Dr. Ikramul Haq & Abdul Rauf Shakoori During the last few decades, global economies have been facing tough challenges. The recent spell started…

Pearls of economic slowdown

Dr. Ikramul Haq & Abdul Rauf Shakoori After assuming power in April 2022 the alliance government of Pakistan Democratic Movement (PDM) has intentionally taken a…

Fighting inflation: A tough call

Dr. Ikramul Haq & Abdul Rauf Shakoori The long-outstanding and unaddressed economic issues of Pakistan have gradually culminated into a daunting challenge that now casts…

The mess that is traffic!

Huzaima Bukhari “If I complain about a traffic jam, I have no one to blame but myself”—Steve Wynn According to government statistics as of 2021,…

Law of binding precedents

Huzaima Bukhari & Dr. Ikramul Haq In view of the hierarchical character of the judicial system in Pakistan, it is of paramount importance that the…

Legislative powers

Dr. Ikramul Haq Lawmakers in Pakistan derive their legislative powers from the Constitution of Islamic Republic of Pakistan [“the Constitution”]. Any kind of legislation that…

Bloom in economic gloom

Huzaima Bukhari “In a country well-governed, poverty is something to be ashamed of. In a country badly governed, wealth is something to be ashamed of”—Confucius…

FBR: Dwindling tax collection

Huzaima Bukhari, Dr. Ikramul Haq & Abdul Rauf Shakoori   Pakistan has one of the world’s lowest tax ratios, stemming from five main weaknesses: complexity,…

2023: Year of Road to Prosperity

Dr. Ikramul Haq & Abdul Rauf Shakoori Punjab Revenue Authority (PRA) Chairman Zainul Abedin Saki has ruled out the possibility of creating one organisation—Pakistan Revenue…